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Defense of Client’s Advertisement before the Advertising Ethics Commission

By Publications

Case Description

In November 2024, a complaint was filed with the Advertising Ethics Commission regarding an advertisement promoting sentimental jewelry made from breast milk. According to the complaint, the advertisement allegedly misled by suggesting therapeutic properties of the product and exploited emotions related to motherhood in an unethical manner. Fearing potential reputational consequences, the client entrusted our law firm with the defense against the allegations.

Complaint Allegations

The complaint alleged violations of the Advertising Ethics Code, including:

  1. Article 2, Section 1 – lack of social responsibility and compliance with good practices,
  2. Article 8 – exploiting consumers’ emotions and ignorance,
  3. Article 10, Section 1, Letter a – misleading by attributing psychological characteristics to the product,
  4. Article 10, Section 2 – lack of reliable presentation of scientific data used in the advertisement.

According to the complainant, the advertisement could cause young mothers to feel guilty and pressured to purchase the product, which was contrary to the principles of advertising ethics.

Our Actions

Representing the client, we thoroughly analyzed the content of the complaint and the context of the advertisement. In the prepared statement, we pointed out, among other things:

  1. The nature of the jewelry as a sentimental item – we emphasized that the advertisement refers to mementos related to an important period of life, and its purpose is emotional support, not manipulation.
  2. The scientific basis of the advertising message – we presented publications confirming the role of memory objects in processing difficult emotions, such as sadness related to the end of breastfeeding.
  3. The social responsibility of the advertisement – the advertisement not only does not exert pressure but also normalizes the topic of emotions related to motherhood, bringing significant educational value.

Outcome of the Proceedings

The Advertising Ethics Commission found that the client’s advertisement:

  1. does not violate advertising ethics principles,
  2. complies with good market practices,
  3. refers to scientifically confirmed sentimental values of jewelry that support women in processing difficult emotions.

Thanks to the professional defense of our law firm, the complaint was dismissed in its entirety, allowing our client to continue promoting their products without reputational risk.

Summary

Our law firm successfully defended the client’s interests before the Advertising Ethics Commission, proving that the advertisement not only meets the highest ethical standards but also contributes to addressing socially important topics related to motherhood and emotions.

If your company needs legal support in similar matters, write to us.

Profitability Adjustment and VAT – How to Properly Settle Controlled Transactions

By Publications

In the realm of transactions between related entities, adherence to the arm’s length principle plays a key role. One of the challenges is properly accounting for profitability adjustments, particularly in the context of VAT. Recently, we had the opportunity to work on an individual tax ruling on this matter for one of our clients, and we are pleased to share the highlights of our findings.

What is a Profitability Adjustment?

A profitability adjustment is a mechanism to align the achieved margin with the market level, determined based on comparative analysis (benchmarking). In practice, this means that if the actual margin in transactions with related entities deviates from the established range, it may need to be adjusted through an additional payment—commonly referred to as an “in-plus” adjustment.

A crucial aspect of this process is its global nature—the adjustment concerns the entirety of cooperation between the parties over a given period (e.g., a fiscal year), rather than individual invoices or transactions.

Is a Profitability Adjustment Subject to VAT?

Tax law and interpretations by tax authorities provide clarity on this issue. In most cases, profitability adjustments:

Are not subject to VAT – They are not treated as a supply of goods or services because they do not involve any reciprocal performance.
Do not require VAT base adjustments – The adjustment relates to the overall profitability of cooperation, not specific transactions.
How Should a Profitability Adjustment Be Documented?
The best practice, confirmed in the tax ruling obtained for our client, involves using accounting notes or other accounting documents. VAT invoices or corrective invoices are not applicable in this context, as the profitability adjustment remains outside the scope of VAT.

Why is This Important?

Improper handling of profitability adjustments can lead to disputes with tax authorities and, consequently, significant financial risks. Therefore, it is essential not only to document such adjustments properly but also to rely on tax interpretations that safeguard the company’s interests.

Summary

Profitability adjustments are tools that ensure compliance with the arm’s length principle in controlled transactions. However, to use them safely, it is necessary to ensure compliance with tax regulations and proper documentation.

We are proud to have assisted our client in obtaining a tax ruling confirming the correctness of the applied solutions. The case was handled by attorney at law PhD Ewa Jędrzejewska.
If you face similar challenges, feel free to contact us.

Supporting Chinese Companies in EU Public Procurement for Public Transport Sector: Key Legal Update

By Projects

In recent months, our firm has been assisting Chinese clients in entering public procurement tenders within the European Union, particularly in the public transport sector. However, a recent ruling by the Court of Justice of the European Union (CJEU) significantly impacts this market and directly affects contractors from outside the EU, including China.

The CJEU’s October 2024 judgment (C-652/22) has clarified that contractors from countries without specific reciprocal agreements with the EU, such as China, may face restrictions or even exclusion from EU public procurement procedures. This ruling, based on Directive 2014/25/EU, underscores that without such agreements, non-EU companies may not receive the “no less favorable treatment” guarantee and could be restricted by individual Member States from accessing EU tenders.

For Chinese construction and transport sector companies planning to expand their market in the EU, this presents both legal and strategic challenges. In response, our firm offers comprehensive legal support to navigate these regulatory changes, including potential partnership structures and compliance strategies. Our expertise ensures that clients are well-positioned to meet new EU public procurement requirements and pursue opportunities effectively under the current legal landscape.

For further details on how this ruling could impact your participation in EU tenders and how our legal team can support you, please contact us directly.

Service of court documents in civil proceedings to attorneys during the Covid pandemic- analysis of selected issues

By Publications

Service of court documents in civil proceedings to attorneys during the Covid pandemic- analysis of selected issues

The serving of court documents on parties to civil proceedings and their attorneysat-law is primarily regulated under the Act of 17 November 1964, the Code of Civil Procedure. However, in response to the COVID-19 pandemic some temporary solutions have been implemented by the legislator. Their role is to expedite communications between common courts and attorneys by using IT-based technology, and specifically, an e-service platform for serving court documents electronically. The aim of this paper is to analyze electronic service on attorneys in civil cases, and in particular, such issues as: which court papers may be delivered via the e-service platform, when should a document be deemed as served considering exceptions from the e-service rule, application of Article 134 of the Code of Civil Procedure to e-service of court documents and e-service in case of a multiple power of attorney.

Burden of proof in proceedings for compensation for damage caused by the movement of a motor vehicle

By Publications

Text available on the website: https://wuwr.pl/ppa/article/view/14575

Burden of proof in proceedings for compensation for damage caused by the movement of a motor vehicle

The study discusses the institution of the burden of proof in civil proceedings. The characteristics of this institution constituted an introduction to the transfer of general considerations to the proceedings for compensation for damage caused by the movement of a motor vehicle under compulsory third party liability insurance, in particular when it was preceded by a pre-trial proceeding concerning the determination of the facts of the event, the legitimacy of the reported claims and the amount of benefits provided by the insurance company. The analysis made it possible to formulate the rules for the distribution of the burden of proof in the trial depending on whether the insurer awarded a specific benefit under the winding-up proceedings.

Templates for Civil and Registry Proceedings with Explanations, 5th Edition

By Publications

Published in July 2022

This publication contains templates for procedural documents most commonly used at various stages of the adjudicative process, as well as in securing and enforcement proceedings. Each template is accompanied by a detailed commentary that analyzes the meaning and scope of application for the specific institutions expressed in the procedural documents.

The study presents both formal and substantive aspects of drafting procedural documents at different stages and in various types of civil proceedings, non-contentious proceedings (including registry matters), and auxiliary proceedings.

Successfully Delivered Legal and Business Support for American Lens Poland Sp. z o.o.’s First Funding Round

By Projects

Description:

Our legal advisory company has proudly completed a successful project providing legal and business support for the first funding round of the optical industry startup, American Lens Poland Sp. z o.o. Our comprehensive services facilitated the entire process, from participating in the due diligence process to implementing the investment agreement.

Our accomplished scope of work included:

Participating in the due diligence process, providing thorough examination and evaluation of the investment opportunity, ensuring a solid foundation for the funding round.

Conducting necessary corporate changes to facilitate the investment, including registering the increase in share capital to accommodate the new investment.

Negotiating the terms of the investment agreement, safeguarding our client’s interests while fostering a mutually beneficial arrangement.

Overseeing the implementation of the investment agreement, ensuring a smooth and seamless execution.

Our team of experienced legal advisors and business professionals applied their expertise to navigate the complexities of the funding process, providing top-notch support that ultimately contributed to the successful completion of American Lens Poland Sp. z o.o.’s first funding round.

Successfully Delivered Legal and Business Support for Milkies International Capital Group’s First Funding Round

By Projects

Description:

Our legal advisory company has proudly completed a successful project providing legal and business support for the first funding round of the international capital group, Milkies. Our comprehensive services facilitated the entire process, from connecting the founder with an investment fund to implementing the investment agreement.

Our accomplished scope of work included:

Assisting with the matchmaking process between the founder and the investment fund, ensuring a suitable partnership for both parties.

Participating in the due diligence process, providing thorough examination and evaluation of the investment opportunity.

Conducting necessary corporate changes to facilitate the investment, including restructuring the capital group’s companies, carrying out entity transformations, and making ownership changes for assets such as patents, trademarks, and other intangible property rights.

Negotiating the terms of the investment agreement, safeguarding our client’s interests while fostering a mutually beneficial arrangement.

Overseeing the implementation of the investment agreement, ensuring a smooth and seamless execution.

Our team of experienced legal advisors and business professionals applied their expertise to navigate the complexities of the funding process, providing top-notch support that ultimately contributed to the successful completion of Milkies’ first funding round.

Legal advisory services for the establishment of security measures in investment loan agreements

By Projects

Description:

Our legal advisory company has successfully provided top-notch legal support for securing an investment loan agreement valued at over 30 million euros. Our team of experienced legal advisors ensured that the investment loan agreement was well-protected and compliant with all relevant laws and regulations.

Our accomplished scope of work included:

Analyzing and preparing the necessary securing the investment loan agreement, minimizing risks and safeguarding our client’s interests.

Drafting and reviewing applications and agreements related to mortgage registration and registered pledges, ensuring that all legal requirements were met.

Representing our client in proceedings before registration courts and during negotiations with the financing bank, including interactions with international law firms representing the bank.

Organizing and managing all required documentation, including powers of attorney, translations, and acting on behalf of our client in the country where the agreements were signed.

We offered our services in English and were dedicated to providing professional legal support, ensuring the successful completion of the investment loan agreement. Our expertise in navigating the complexities of investment loan transactions allowed us to effectively protect our client’s interests throughout the process.

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Kancelaria Radców Prawnych Jędrzejewska Jędrzejewski Spółka partnerska

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70-444 Szczecin